Tag Archives: disregarded entities

The “Rise of the ‘disregarded entities’” may sound like the title of some 1950s horror film involving the un- or not-quite-fully-dead, but in fact, according to Sung Hyun Hwang, a partner in the tax and wealth planning practice of Venable LLP, it has to do with US tax regulation coming into force in 2017. In particular, it […]

Final regulations that will require foreign owners of single-member US limited liability corporations, or LLCs, to report the fact of their interest to the US tax authority have been issued. Such owners – until now known as “disregarded entities”, or DREs – are now obliged to file a report with the IRS, beginning on 1 […]

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